Baghdad, one of Iraq’s most crowded cities, faces severe air pollution caused by rapid population growth, dense traffic, and limited green spaces. Monitoring at five sites in Al-Rusafa during 2024–2025 showed that pollutant levels, especially PM₁₀, PM₂.₅, and TSP, exceed national and global limits. The most polluted areas lacked vegetation and had heavy traffic, while greener zones showed lower concentrations. Seasonal variations were evident: winter had the highest pollution, summer the lowest but with greater plant stress. Ascorbic acid and the Air Pollution Tolerance Index (APTI) proved reliable indicators of plant resistance. Overall, the study confirms plants’ role as effective bio monitors and stresses the need f

Rapid development has achieved in treating tumor to stop malignant cell growth and metastasis in the past decade. Numerous researches have emerged to increase potency and efficacy with novel methods for drug delivery. The main objective of this literature review was to illustrate the impact of current new targeting methods to other previous delivering systems to select the most appropriate method in cancer therapy. This review first gave a brief summary of cancer structure and highlighted the main roles of targeting systems. Different types of delivering systems have been addressed in this literature review with focusing on the latest carrier derived from malarial protein. The remarkable advantages and main limitations of the later

This study is  the first and  new record  to the spider Scytodes univittata Simon, 1882  (Araneae:Scytodidae)in Baghdad /Iraq , the spiders Scytodes univittata  were collect from province Baghdad in Iraq , genus Scytodes belong to the  family Scytodidae  it is one of the most family are wide  distribution around the world have 6 eyes and are slow moving  , the genus Scytodes are known from the names spitting spiders ,.Female Scytodes univittata   can be characteristic by :large round cephalothorax length:4.45 mm , abdomen length 3.50, total body length  7.95 mm and V-shaped of  fovea, scutela triangle and large  with long  thin legs femur I have two row of spines then  spineless are in IV femur , coloration  is yello

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The Iraqi government seeks to overcome the financial crisis by investing and privatizing some projects to achieve sustainable growth. Most of the investment projects in Iraq suffer from many constraints that greatly impact the success of these projects. A survey of the opinions of a group of experts was conducted to identify the most important constraints facing the investment process in Iraq. Then the experts' answers were arranged in a closed questionnaire and distributed to the research sample for which the statistical analysis was conducted. Through it, the most important (17) factors that had the greatest impact on the failure of investment projects in Iraq were reached. One of the main constraints was

The investment government expenditure is considered the fundamental of enhancing the economic activity as it has become a mean for achieving capital accumulation in all economic  sectors, The Iraqi economy is characterized of being yield unilateral depending petroleum  revenues as an essential  resource of financing government expenditure , as  the contribution of petroleum  sector in GDP is large in proportions to other economic sectors  contribution.

 The relationship between investing government expenditure, and non-oil GDP  is about to be not existent during the

Abstract:

Investment in human capital of renewable energy can be relied upon to get to achieve the goals of development is important for Iraq through the intellectual community cards creative able to innovate and develop what is so is study the effect of human investment on economic growth through the adoption of the index of national income as a function of variables independent ( human capital, physical capital) and this is built on the premise that the relationship direct correlation between economic growth and human investment, and it can measure the return on human investment, which is an incentive to increase human capital through education and the development of the economy in general have shown th

Constructing a geologically realistic reservoir model and accurately evaluating petrophysical properties are critical components for effective reservoir management. Such efforts enable reliable assessment of hydrocarbon potential and support predictive development scenarios through numerical simulations. This study aims to characterize the Yamama carbonate reservoir in the Ratawi Field, southern Iraq, and to build a static geological model as a foundation for future dynamic simulation. Comprehensive well data, including wireline logs, core analysis, and geological reports, were integrated to interpret petrophysical parameters such as shale volume, effective porosity, and water saturation. Additionally, facies classification was performed us

Education is considered the corner stone of all nations development. It is the principal way for the development of human sources and the most achievements of the age due to the knowledge of these resources .                                           

   As its active role which accounting departments implement in Iraq universities , (public and private) through their teaching programs , they aim to supply labour-market with qualified cadre graduated as accountants auditors , tax auditors , financial analysts , ac

Abstract

The research problem Focused about extent adoption of the financial reporting obligations and assets of the deferred income tax attributable to the concepts of accounting theory and whether the tax laws or accounting principles as well as local accounting rules to recognize the obligations and assets of deferred income tax in the financial statements, and what is the impact of the financial reporting of liabilities and assets Deferred tax in the quality of accounting information, and research aims to the statement of the accounting concepts of the theory of financial reporting obligations and assets of deferred income tax, view and analyze the differences in reporting, resulting from a discrepanc